Britannia Industries Limited — Quarter ended 31 March 2026 (audited) and year ended 31 March 2026 (audited)
| S.No. | PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.12.2025 (Unaudited) | ||
| I | Revenue from operations | ||
| Sale of goods | 4,685.95 | 4,885.23 | |
| Other operating revenues (Refer note 8) | 32.97 | 84.59 | |
| Total revenue from operations | 4,718.92 | 4,969.82 | |
| II | Other income | 55.45 | 59.46 |
| III | Total income (I+II) | 4,774.37 | 5,029.28 |
| IV | Expenses | ||
| Cost of materials consumed | 2,489.01 | 2,662.98 | |
| Purchases of stock-in-trade | 207.62 | 208.46 | |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | 34.43 | (51.62) | |
| Employee benefits expense (Refer note 9) | 186.13 | 214.73 | |
| Finance costs | 18.68 | 33.25 | |
| Depreciation and amortisation expense | 85.23 | 84.51 | |
| Other expenses | 948.86 | 955.28 | |
| Total expenses | 3,969.96 | 4,107.59 | |
| V | Profit before share of loss of associates and joint venture (III-IV) | 804.41 | 921.69 |
| VI | Share of loss in associates and joint venture, net | (19.30) | (2.66) |
| VII | Profit before exceptional items and tax (V+VI) | 785.11 | 919.03 |
| VIII | Exceptional item – Expense (Refer note 10) | – | – |
| IX | Profit before tax (VII-VIII) | 785.11 | 919.03 |
| X | Tax expense : | ||
| (i) Current tax (Refer note 11) | 94.57 | 244.89 | |
| (ii) Deferred tax (credit) / charge | 10.86 | (8.00) | |
| Total tax expense | 105.43 | 236.89 | |
| XI | Net profit for the period / year (IX-X) | 679.68 | 682.14 |
| XII | Other comprehensive income / (loss) (net of tax) | ||
| A (i) Items that will not be reclassified subsequently to profit or loss | |||
| – Remeasurements of the net defined benefit plans | (0.68) | – | |
| (ii) Income tax relating to items that will not be reclassified subsequently to profit or loss | 0.17 | – | |
| B Items that will be reclassified subsequently to profit or loss | |||
| – Foreign currency translation reserve | 11.24 | 4.07 | |
| Total other comprehensive income / (loss) (net of tax) | 10.73 | 4.07 | |
| XIII | Total comprehensive income for the period / year (XI+XII) | 690.41 | 686.21 |
| XIV | Profit / (loss) attributable to: | ||
| Owners of the Company | 678.34 | 679.96 | |
| Non-controlling interests | 1.34 | 2.18 | |
| Profit for the period / year | 679.68 | 682.14 | |
| XV | Other comprehensive income / (loss) attributable to: | ||
| Owners of the Company | 10.66 | 4.03 | |
| Non-controlling interests | 0.07 | 0.04 | |
| Other comprehensive income / (loss) for the period / year | 10.73 | 4.07 |
| S.No. | PARTICULARS | As at | |
|---|---|---|---|
| 31.03.2026 | 31.03.2025 | ||
| (Audited) | (Audited) | ||
| I | Assets | ||
| (1) | Non-current assets | ||
| (a) Property, plant and equipment | 2,672.98 | 2,734.61 | |
| (b) Capital work-in-progress | 39.04 | 89.20 | |
| (c) Investment property | 27.90 | 28.90 | |
| (d) Goodwill | 143.95 | 132.78 | |
| (e) Other intangible assets | 5.09 | 7.51 | |
| (f) Investment in associates and joint venture | 453.53 | 483.62 | |
| (g) Financial assets | |||
| (i) Investments | 1,517.71 | 1,270.17 | |
| (ii) Loans | 25.00 | 25.00 | |
| (iii) Other financial assets | 30.99 | 28.19 | |
| (h) Deferred tax assets (net) | 43.01 | 36.59 | |
| (i) Tax assets (net) | 69.31 | 46.26 | |
| (j) Other non-current assets | 25.77 | 42.04 | |
| Total non-current assets | 5,054.28 | 4,924.87 | |
| (2) | Current assets | ||
| (a) Inventories | 1,345.93 | 1,236.51 | |
| (b) Financial assets | |||
| (i) Investments | 1,638.52 | 1,111.64 | |
| (ii) Trade receivables | 469.21 | 448.61 | |
| (iii) Cash and cash equivalents | 220.00 | 132.78 | |
| (iv) Bank balances other than (iii) above | 132.44 | 179.70 | |
| (v) Loans | 65.00 | 50.00 | |
| (vi) Other financial assets | 664.53 | 630.46 | |
| (c) Other current assets | 142.03 | 123.98 | |
| Total current assets | 4,677.66 | 3,913.68 | |
| Total assets | 9,731.94 | 8,838.55 | |
| II | Equity and Liabilities | ||
| (1) | Equity | ||
| (a) Equity share capital | 24.09 | 24.09 | |
| (b) Other equity | 5,082.47 | 4,331.63 | |
| Equity attributable to equity holders of the parent | 5,106.56 | 4,355.72 | |
| Non-controlling interests | 29.32 | 25.60 | |
| Total equity | 5,135.88 | 4,381.32 | |
| (2) | Liabilities | ||
| (A) | Non-current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 286.11 | 712.94 | |
| (ii) Lease liabilities | 19.31 | 19.45 | |
| (iii) Other financial liabilities | 72.95 | 72.21 | |
| (b) Deferred tax liabilities (net) | 1.62 | 1.80 | |
| (c) Provisions | 36.08 | 32.57 | |
| Total non-current liabilities | 416.07 | 838.97 | |
| (B) | Current liabilities | ||
| (a) Financial liabilities | |||
| (i) Borrowings | 1,071.72 | 511.83 | |
| (ii) Lease liabilities | 3.14 | 2.29 | |
| (iii) Trade payables | |||
| (a) total outstanding dues of micro enterprises and small enterprises | 21.41 | 27.83 | |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 1,875.00 | 1,724.40 | |
| (iv) Other financial liabilities | 442.81 | 429.34 | |
| (b) Other current liabilities | 88.67 | 194.70 | |
| (c) Provisions | 594.52 | 604.66 | |
| (d) Tax liabilities (net) | 82.72 | 123.21 | |
| Total current liabilities | 4,179.99 | 3,618.26 | |
| Total liabilities | 4,596.06 | 4,457.23 | |
| Total equity and liabilities | 9,731.94 | 8,838.55 |
| Particulars | Year ended | |
|---|---|---|
| 31.03.2026 | 31.03.2025 | |
| (Audited) | ||
| Cash flow from operating activities | ||
| Profit before tax and share of loss of associates and joint venture and after exceptional items | 3,318.87 | 2,937.31 |
| Adjustments for : | ||
| Depreciation and amortisation expense | 336.83 | 313.34 |
| Net gain on financial asset measured at fair value through Statement of Profit and Loss | (49.83) | (81.35) |
| Profit on sale of property, plant and equipment | (1.04) | (1.24) |
| Interest income from financial assets carried at amortised cost | (163.01) | (132.80) |
| Finance costs | 112.76 | 138.80 |
| Operating profit before working capital changes | 3,554.58 | 3,174.06 |
| Net changes in working capital | ||
| Inventories | (105.05) | (54.33) |
| Trade receivables | (12.95) | (53.44) |
| Other financial assets and other assets | (28.05) | (88.65) |
| Trade payables, other financial liabilities, other liabilities and provisions | 24.81 | 202.19 |
| Cash generated from operating activities | 3,433.34 | 3,179.83 |
| Income-tax paid, net of refund | (821.74) | (689.21) |
| Net cash generated from operating activities | 2,611.60 | 2,490.62 |
| Cash flow from investing activities | ||
| Acquisition of property, plant and equipment, capital work-in-progress and other intangible assets | (205.57) | (374.85) |
| Proceeds from sale of property, plant and equipment and assets held-for-sale | 2.12 | 4.58 |
| Purchase of non-current investments | (613.24) | (945.05 |